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The purpose here is to show how the “shadow” economy has grown in scale and impetus in recent years, though even before modern times it has been present (e.g. the City of London, Shaxson, 2011) since at least the middle ages. The reasons for this have become complicated, but we can identify some “deep structures” that are common. Firstly, “globalisation” made it easier for multinationals to escape national regulatory regimes. Secondly, one of the ways neoliberal trading regulations allowed such actors to augment their assets was by means of what they initially called “transfer-pricing” but which now is officially known as “profit shifting” through tax havens. Thirdly, the growth in international trade in legal and illegal ways caused money laundering – even by otherwise respectable banks – to grow across borders. Conversely, from the supply-side, tax haven status was increasingly accessed by jurisdictions that sought to achieve economic growth by supplying tax haven services, both Delaware and Ireland as exemplars of a “developmental” fiscal policy.

This paper adopts a “pattern recognition” design, an approach that is abductive, meaning interpretive, as shown in the observation that explanation can be valid or reliable without direct observation. This is shown in the indirect observation that “rain fell because the terrace has puddles” or “ancient glaciers once carved this valley”.

Reviewing the European Union’s (EU) list of non-co-operating jurisdictions in support of the OECD’s review of base erosion and profit-shifting activity, Collin concluded the EU’s listing “moved the needle” somewhat but was only a modest success. This is because of its reluctance to sanction its own members or large economies like the USA. Data on foreign direct investment and offshore banking assets suggest listed jurisdictions did not suffer notably from being named and shamed. In all cases studied, this contribution found legally damaging, fraudulent, conflict of interest and corrupt practice activities everywhere.

The originality is found in three spheres. Firstly, the pattern recognition method was vindicated in yielding hard to research results. Secondly, the “assemblage-thirdspace” theory was found advantageous in demonstrating the uneven geography of tax haven clusters and their common history in turbocharging economic development. Finally, the empirics showed the ruses executed by cluster members in tax havens to circumvent the law from global management consultancies to micro-firms consisting of tax lawyers and other experts interacting in knowledge supply chains of dubious morality.

The use of digital marketing technologies remains low in Small Medium Enterprises (SMEs), with digital transformation being a concern for governments globally. This study reports on the human-technology interaction process, using digital entrepreneurial marketing (DEM) bricolage and a sociomateriality lens to examine more deeply organisational interaction between marketers and digital marketing technologies in these firms.

A qualitative case study and purposive sampling approach are deployed, using seven SMEs in the same UK region. A bricolage and sociomateriality framework and template analysis are used to identify digital marketing strategies and challenges, levels of digital marketing bricolage and assess the value for each firm.

Firms practice different levels of DEM bricolage depending on the interactions of the marketers with digital marketing tools. Those marketers in firms who had higher levels of interaction between the human and the technological provided greater long-term strategic value for the SME.

This is the first study to apply a sociomateriality lens to bricolage in an SME digital marketing context and allows us to view the way in which employees interact with digital marketing technology and create value. There is scarce empirical data in this area despite numerous calls in the developing field of entrepreneurship and digitalisation in small and growing firms.

The purpose of this study is to provide insight as to how middle-tier frequent flyers react to witnessing the preferential treatment of a top-tier customer, how rule clarity concerning the top tier impacts this effect and which mediators are present.

This study used a single between subjects’ scenario-based experimental design, with 235 MTurk respondents participating. Two treatment groups and a control group were used. PROCESS Macro Models were used for analysing the data.

The results support self-enhancement motivation functioning as a positive mediator of this effect, along with it being positively moderated by rule knowledge. There were no significant findings regarding unfairness perceptions functioning as a mediator. The results also suggest middle-tier bystanding customers respond negatively when attainability and rule knowledge are low, but positively when both moderators are high.

The findings show that when planning and evaluating either the amount of preferential treatment given to frequent flyer top-tier customers, or how clear the rules are for obtaining top-tier frequent flyer status, managers must not only consider the top-tier customers. Middle-tier frequent flyer customers must also be included in planning or evaluating these elements of the frequent flyer club, or the business risks inaccurate planning, evaluation and ultimately decreased profits.

This research considers secret tiers, which are common in frequent flyer clubs. However, past researchers have surprisingly failed to consider the impact of this design feature on customer loyalty. Considering their commonality and lack of research, the findings are both valuable and novel.

This paper explores corporate social responsibility (CSR) in Thailand and analyses how CSR practice is informed by local values rather than merely driven by CSR practices designed in developed countries.

The analysis is based on a comparative series of interviews of Thai business leaders in 2009–10 and 2019–20 within the conceptual context of Thai CSR discourse/practice, especially Buddhist Economics.

This paper argues that CSR practice in Thailand is substantially informed by local socio-economic context, particularly Buddhist Economics, including the concepts of suffering (dukkha), the Eightfold Path of the Middle Way, and gifting and reciprocal exchange.

Local contexts are crucial not only for understanding local models of CSR but also for challenging what has been perceived as an imperialistic neo-liberal agenda in western-originating CSR.

The wider practical implications of this paper are that, like Thailand, CSR practices in other developing economies and emerging markets (DEEMs) may also have their own distinctive ‘local’ origins, contexts and developments which need to be considered.

The social implications of this paper are that local context is determinant in the development of CSR practice, especially in DEEMs.

This paper contributes to the CSR literature by highlighting the often-marginalised existence of local CSR context and practice in DEEMs and questions CSR based solely on western theorisations.

This study uses social exchange theory to describe, explain and propose the influence of dyad partners' leadership position structure, which includes the roles they play and their existing and prospective common experience, on their commitment to their dyad and their cooperation.

The study uses the case of equally empowered co-CEOs in a family business, who play the roles of family member, owner and executive; co-CEOs in a startup firm, who play the roles of owner and executive; and co-CEOs in a merger and acquisition (M&A), who play the role of executive. Co-CEOs in family businesses benefit from longer existing and longer prospective dyad longevity than co-CEOs in startups, who, in turn, benefit from longer existing and longer prospective dyad longevity than co-CEOs in M&As.

The study proposes that the roles the partners play in the dyads, and the existing and prospective longevity of their relationship, positively influence the partners' commitment to the dyad and their level of cooperation.

The study offers a model that has the potential to direct scholars at the formulation of the theory of top management symmetric formal power dyads dynamics and assist family business owners, startup partners, board of directors and co-CEOs in formulating and implementing upper echelons leadership plans to enhance cooperation and coordination between equal partners.

This study explores the experiences of care-experienced people living in supported housing provided by the Rees Foundation in England. This study aims to understand the challenges faced by those over 25 who have aged out of statutory support and explores how the Rees Foundation’s services help address these challenges.

This study uses a qualitative approach, using semi-structured interviews with five tenants and five staff members from the housing project. Thematic analysis identified key themes related to homelessness, safety, stability and the importance of relationships with outreach workers.

The findings reveal that care leavers often face a “cliff edge” when statutory support ends, resulting in risks such as homelessness and social isolation. The Rees Foundation’s approach, which includes ongoing emotional and practical support, plays a crucial role in fostering safety, stability and hope among tenants.

This study offers original insights into the effectiveness of sustained support for care-experienced people beyond the age of 25, an age group that has been largely overlooked in existing research. By focusing on a population often neglected in care leaver studies, it highlights the need for extended support services to prevent long-term adverse outcomes, contributing to the broader understanding of post-care transitions.

This study aims to examine how firm-specific information in stock prices influences corporate tax behavior.

This study uses ordinary least squares (OLS) regressions to examine the association between stock price informativeness and effective tax rate (ETR) volatility.

Stock price informativeness is positively associated with short-term tax avoidance as measured by ETR volatility.

While prior research examines the association between market activity and the level of ETRs, this study examines other various aspects of tax behavior.

This conceptual, multi-voiced paper aims to collectively explore and theorize family entrepreneuring, which is a research stream dedicated to investigating the emergence and becoming of entrepreneurial phenomena in business families and family firms.

Because of the novelty of this research stream, the authors asked 20 scholars in entrepreneurship and family business to reflect on topics, methods and issues that should be addressed to move this field forward.

Authors highlight key challenges and point to new research directions for understanding family entrepreneuring in relation to issues such as agency, processualism and context.

This study offers a compilation of multiple perspectives and leverage recent developments in the fields of entrepreneurship and family business to advance research on family entrepreneuring.

Fairy tale narratives have placed significant emphasis on depicting female and male protagonists through a binary understanding of gender roles. Major male characters are portrayed with traits associated with hegemonic masculinity, reinforcing concepts that uplift masculine superiority, such as independence, exercise of power, authority, and strength. Conversely, female protagonists are often represented in ways that emphasise hegemonic femininity, aiming to disempower and marginalise them by highlighting traditional feminine traits like passivity, dependence, and helplessness. Any female characters deviating from these norms and depicted as powerful and dominant are positioned as villains in relation to the main female protagonist, embodying non-hegemonic feminine characteristics.

The representation of women in these ways primarily serves one purpose: to uphold masculine superiority. Hegemonic femininity portrays women as damsels in distress, awaiting rescue. On the other hand, non-hegemonic femininity manifests through villainous women performing antagonistic acts towards conforming female protagonists, thus forcing them into a helpless position. This is the critical juncture where the main male protagonists' step in – rescuing the helpless female protagonists and defeating the female villains – reinforcing masculine values in both scenarios.

However, the 21st century fairy tale narratives have challenged this ideology. I argue that recent fairy tale narratives have adopted the technique of ‘Feminist Quest Heroine’ to challenge and deconstruct male characters' heroism through the re-portrayal of female and male characters. The selected fairy tale narratives include Frozen (2013) and a comparative analysis of Sleeping Beauty (1959) and its cinematic adaptation Maleficent (2014). The findings suggest that these fairy tales rework the representation of male characters in three ways: the application of post-feminist masculinity, the modification of heteronormative temporality, and the prominence of sisterhood upon the critique of patriarchy.

This research aims to investigate post-forest fire perceptions of businesses towards the environment as a stakeholder. Through interviews with affected businesses, the authors aim to understand whether disasters prompt sustainability prioritisation beyond legal or market demands, shedding light on potential shifts in environmental attitudes and decision-making processes.

The authors used qualitative methods to investigate post-disaster shifts in environmental perceptions. Using site visits, preparatory meetings and semi-structured interviews between October 2017 and April 2021, the authors gained insights into destruction, recovery efforts and stakeholder perspectives. Content analysis provided valuable decision-making insights, particularly in understanding the landscape dominated by SMEs reliant on short-term strategies.

Interviews revealed varied perspectives on stakeholder recognition, especially concerning the natural environment. Although some managers promptly acknowledged stakeholder groups, the recognition of the natural environment as one varied. Concerning the natural environment as a stakeholder, responses ranged from ecological acknowledgment to denying its stakeholder status. Despite differing views, many agreed on the forest's importance, especially for resource-reliant industries. The findings suggest that although many decision makers verbally acknowledge the natural environment as a stakeholder, their actions reveal the opposite.

The limitations are the COVID-19 pandemic in the data research phase. The methodology applied (qualitative) can be a limitation in itself and the authors recommend further research, applying mixed or quantitative methods. The research covers one event in one country. It is relevant to test our questions and conclusions in other countries/after other natural disasters. Incorporating other stakeholders' views and exploring alternative theories could enhance understanding and challenge existing results.

This study holds practical implications for understanding the relationship between organisations and the natural environment, particularly in recognising it as a stakeholder. By acknowledging the environment as a stakeholder, organisations can mitigate the effects of future natural disasters, as well as reducing their environmental footprints. Implementing these insights can lead to more informed decision-making processes and contribute to more effective resources and stakeholder management.

Recognizing the environment as a stakeholder fosters environmental consciousness and community engagement. Addressing the natural environment as such enhances the ownership and responsibility of the surrounding natural environment.

The study's originality lies in its exploration of organisational responses to natural disasters, particularly in recognizing the environment as a stakeholder. It offers unique insights into decision-making processes and attitudes towards environmental responsibility, contributing to advancing understanding and informing strategies for sustainable disaster management on a global scale.